أطر الإفصاح عن الاستدامة: GRI وESRS وISSB وTCFD وCDP
Corprise Academy
Understand what each major ESG framework asks for, how they fit together, and how to build one data set that answers them all.
6 sections · 26 lessons · 3h 52m total length
For decades, companies described their environmental and social performance in glossy brochures. Each one chose its own topics, its own units and its own boundaries. A reader could not compare a cement producer in Egypt with one in Italy, or even the same company from one year to the next. Reporting frameworks were created to solve that problem: they are published lists of what to disclose, how to define it and how to present it.
A framework answers three questions for the preparer:
Frameworks grew out of different needs. GRI was built so that companies could explain their impacts on the economy, the environment and people to a broad set of stakeholders. SASB and later the ISSB were built for investors who want decision-useful, financially relevant information. TCFD focused narrowly on climate-related financial risk. CDP is an annual questionnaire run on behalf of investors and large buyers. The EU's ESRS gives legal force to sustainability reporting under the CSRD. Regulators and exchanges in Egypt, Saudi Arabia, the UAE and elsewhere have added their own forms.
The result is that the same fact is asked for many times. A single figure such as Scope 1 emissions appears in nearly every framework, under different names and codes. Corprise's own guidance describes the typical failure: the same fact is typed again for GRI, for the regulator, for the bank and for the investor, and the four versions drift apart.
Whatever the framework, credible reports share the same qualities:
Vignette: a mid-sized Jordanian manufacturer received three requests in one quarter: a European customer's supplier questionnaire, a bank's ESG due-diligence form and an investor's CDP request. The sustainability officer realised that 70% of the questions overlapped. Instead of three projects, she built one data set and mapped it to each request. That is the core idea of this course.
This course walks through the purpose and structure of each major framework, compares them, explains how they interoperate, and shows how to build one data set that answers many requests. It ends with the report lifecycle and how to prepare for independent assurance. Where Phi, Corprise's ESG platform, automates a step, we say so; where professional judgement is needed, we say that too.
Companies in MENA, Africa, Europe and Latin America now face a stack of overlapping sustainability requests: GRI reports for stakeholders, ESRS under the EU's CSRD, ISSB-aligned climate disclosure for investors, CDP questionnaires from customers, SASB metrics for analysts, and local forms from regulators and exchanges such as Egypt's FRA, the Saudi Exchange, the GCC exchanges and the Dubai Financial Market.
This course explains the purpose, audience and structure of each framework, compares them side by side and shows how they interoperate. You will learn to apply the principle of map once, answer many, so that one approved figure feeds every report, and to write narrative disclosures that are specific and assurable.
The final module follows a report from live data to a frozen, hash-verified record, covers export formats and the link to investor relations, and gives a practical checklist for limited and reasonable assurance.
Sustainability, governance and investor-relations faculty at Corprise.ai
Corprise Academy is the teaching team behind Phi and Corprise IR. Our courses are written from real reporting projects in Egypt, the Gulf, North Africa and Europe.
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Corprise Academy
Corprise Academy
ESG Reporting Frameworks: GRI, ESRS, ISSB, TCFD, CDP & SASB
$ 99.00
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